A PRACTICAL SYSTEM OF LOGGING COST- 

 ACCOUx\TING 



-By S. B. DktwilEr 



The importance of an accounting system that will show the 

 comparative costs of the various logging operations is easily 

 understood. The primary requisite is that the system be simple, 

 so that it may be kept by the camp clerk without imposing an 

 excessive burden on him. The logging cost-accounting system^ 

 explained in this article was devised and used by the writer with 

 very satisfactory results. It is also well adapted to nursery work 

 and other lines of forestry. 



The first step in starting a cost-keeping system is to determine 

 the amount of detail which is necessary or desirable. This is 

 best done by outlining the camp activities. The following division 

 of the work of the camp into accounts or projects is convenient, 

 but any arrangement may be used that will form the necessary 

 basis for comparison. 



General Accounts. 



1. Superintendence (foreman, clerk). 



2. Store. 



3. Kitchen (supplies, cooking, labor, fuel, garden, etc.). 



4. Stable (labor, feed, medicine, repairs to harness, making 

 hay, etc.). 



5. Camp (bull cook and miscellaneous labor, toting, miscel- 

 laneous repairs, and miscellaneous suppHes). 



6. Shop (blacksmithing, filing, carpentering, supplies for shop 

 work). 



7. Tools and implements (shop tools, camp tools, logging tools, 

 kitchen utensils). 



8. Equipment (permanent buildings, machinery, barges, etc.). 



Logging Accounts. 



9. Road work (construction, icing, rutting, snowing). 



10. Felling (under-cutting, sawing down, bucking). 



11. Skidding (swamping, skidding, decking). 



'On account of limited space the various forms mentioned can- 

 not be reproduced, but may be seen by consulting page 54 of the American 

 Lumberman for May 20, 1911. 



